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How should capital be taxed? : theory and evidence from Sweden

Bastani, Spencer; Waldenström, Daniel - 2018

This paper presents a comprehensive analysis of the role of capital taxation in advanced economies with a focus on the Swedish experience. We synthesize the existing theoretical literature, present facts about the capital stock and its distribution, review current capital tax practices and...

Persistent link: https://www.econbiz.de/10011845732

A unified perspective on efficiency, redistribution, and public policy

Kaplow, Louis - 2020

Specialized theoretical and empirical research should in principle be embedded in a unified framework that identifies the relevant interactions among different phenomena, enables an appropriate matching of policy instruments to objectives, and grounds normative analysis in individuals' utilities...

Persistent link: https://www.econbiz.de/10012174286

Optimal capital taxation for time-nonseparable preferences : conference paper

Koehne, Sebastian; Kuhn, Moritz - 2013

We study optimal capital taxation in a dynamic Mirrleesian model with time-nonseparable preferences. The model covers the widely used cases of habit formation and durable consumption. Time-nonseparable preferences change labor supply incentives across time and thereby generate novel motives to...

Persistent link: https://www.econbiz.de/10010339398

Food Consumption, Paternalism and Economic Policy

Thunström, Linda - Institutionen för Nationalekonomi, Umeå Universitet - 2008

overconsumption of food and analysis of the economic policy reforms designed to improve health. <p> Paper [I] estimates a hedonic … for food characteristics associated with health. A trade-off exists between health and taste. For instance, sugar, salt … implicit price for sugar is negative, consumers value health over its taste. Our results are the marginal implicit price for …

Persistent link: https://www.econbiz.de/10005207278

Lifestyle taxes in the presence of profit shifting

Levaggi, Rosella; Marchiori, Carmen; Panteghini, Paolo - 2020

Non-communicable diseases (NCDs) cause about 71% of all deaths globally and a considerable increase in health care …

Persistent link: https://www.econbiz.de/10012174697

Pareto-efficient tax breaks

Köhne, Sebastian; Sachs, Dominik - 2016

relatives, health investment), we demonstrate that any tax system without a tax break for such goods can be improved in a Pareto …

Persistent link: https://www.econbiz.de/10011551062

Pareto-improving reforms of tax deductions

Köhne, Sebastian; Sachs, Dominik - 2020

. We apply our theory and simulate a Pareto-improving reform that introduces deductions for non-care household services …

Persistent link: https://www.econbiz.de/10012241065

Pareto-improving tax reforms and the earned income tax credit

Bierbrauer, Felix; Boyer, Pierre C.; Hansen, Emanuel - 2020

This paper provides necessary and sufficient conditions for the existence of Pareto-improving tax reforms. The conditions can be expressed as sufficient statistics and have a wide range of potential applications in public ﬁnance. We discuss one such application in detail: the introduction of...

Persistent link: https://www.econbiz.de/10012229280

A distribution-neutral perspective on tax expenditure limitations

Kaplow, Louis - 2016

A recent wave of literature, partly motivated by presidential campaign tax reform plans, analyzes tax expenditure limitation proposals. These reforms are often advanced not only, or even primarily, because they reduce distortions caused by favoritism for some types of expenditures over others....

Persistent link: https://www.econbiz.de/10011581947

Pareto-improving reforms of tax deductions

Köhne, Sebastian; Sachs, Dominik - 2019

. We apply our theory and simulate a Pareto-improving reform that introduces deductions for non-care household services …

Persistent link: https://www.econbiz.de/10012105616